< img title =" dream home address telephone _ copies "Alt =" dream home address telephone _ copies "SRC ="/uploadfile / 202211/4 c07de7e42c061f. JPG "> < br > < / p > < p > pay individual labor compliance tax treatment is as follows:
(1) Sign an agreement on the provision of service with the individual providing the service;
(2) Written confirmation materials after the company's internal handling department and personnel provide labor services in accordance with the company's management system;
(3) The natural person applies to the tax authority for issuing invoices for labor fees;
(4) the copy of the personal income tax payment certificate of the natural person providing the labor service;
(5) The bank payment voucher to pay the labor fee of natural person (it is recommended to pay through the bank, not in cash).
At this time, there was another problem. Most of the labor fee for everyone was 300.500 yuan, because it was troublesome to get 300 or 500 yuan for everyone to go to the tax bureau to issue the invoice, and the tax bureau might not issue the invoice on their behalf, so what can we do?
It is reasonable for natural person to provide services, which conforms to the scope of invoice issued by the tax bureau. Although troublesome, but our country controls ticket tax, invoice still needs to be issued invoice.
Therefore, in this case, don't worry about the trouble. It is suggested that the financial department should convey the spirit of the tax law and the business department in place, and try to win the support of the company's management. With the support of management, the business units will improve the degree of cooperation.
If an individual is to issue an invoice with the tax bureau and withhold relevant taxes, does the enterprise need to report wages and labor expenses in the financial system? In addition, the individual has issued an invoice on behalf of the tax authority to withhold individual income tax. Do enterprises still need to pay personal income tax?According to the document issued by the State Administration of Taxation, if an individual issues an invoice at the tax bureau and withholds the relevant taxes, and can provide the personal income tax payment certificate, the enterprise does not need to declare the personal income tax withheld during the period of service remuneration under the "Golden Three System", the enterprise does not need to withhold the personal income tax.
However, after replacing business tax with value-added tax, some local tax departments stipulate that the individual income tax withheld and paid when individuals issue invoices is only pre-paid tax, and the service recipient still needs to fulfill the obligation of withholding and paying when paying. According to the provisions of the tax law, the individual income tax withheld and paid in the invoice time withheld and paid, and then withheld and paid the difference tax.
In addition, the accounting and financial departments also need to pay attention to the payment of labor remuneration of natural persons, and debit the relevant costs and expenses according to the total amount of labor remuneration, and record the withheld personal income tax to the "tax payable - personal income tax", and the amount paid after tax deduction "bank deposit".
Therefore, when the company makes multiple payments, do not panic because of the large amount, calmly follow the above process, so that there will be no other trouble.
